a. an outer layer having two longitudinal edges, a top edge, a bottom edge and a center;

b. an absorbent pad;

c. an inner layer having a top edge, a bottom edge, a center and two outer longitudinal margins; and

d. two side panels that are separate from the outer layer, absorbent pad and inner layer, each of which has an outer longitudinal edge, an inner longitudinal edge, a top edge and a bottom edge.
The absorbent pad lies between the inner and outer layers and is situated roughly in the center of both the outer and inner layers; wherein the top and bottom edges of the inner layer are lined up with the top and bottom edges of the outer layer, and the inner layer is narrower than the outer layer, thereby forming a margin along each longitudinal edge of the outer layer that is not in contact with the inner layer.

The top and bottom edges of each side panel are lined up with the top and bottom edges of the outer layer, the outer longitudinal edge of one side panel is lined up with one of the longitudinal edges of the outer layer, and the outer longitudinal edge of the other side panel is lined up with the other longitudinal edge of the outer layer; wherein the inner longitudinal edge of each side panel is folded inward to create a fold line and a fold area with a middle portion, and wherein two parallel elastics are located just inside the fold line of each side panel to create an inner gusset.

Two parallel elastics are situated parallel to the longitudinal edge of the outer layer in the margin along each longitudinal edge of the outer layer that is not in contact with the inner layer, and wherein said elastics create an outer gusset; wherein neither the inner gusset nor the outer gusset is in contact with the inner layer; wherein each side panel is adhered to the outer layer in the margin along each longitudinal edge of the outer layer that is not in contact with the inner layer, each side panel is adhered to the outer margins of the inner layer, and the fold area of each side panel is adhered to the inner layer except at the middle portion of the fold area, thereby allowing the inner gusset to stand up and away from the inner layer; and wherein the fold area of each side panel does not come into contact with the absorbent pad.